• Ngabanye
  • Iholo Lokuqasha Indawo yokuhlala: Izinga lentela elingajwayelekile elingu-25% lisebenza emalini eqashiwe yonke evela ezindaweni zokuhlala, kungakhathaliseki ukuthi umuntu uyisakhamuzi sentela noma cha. Nokho, amanani entela ancishisiwe ayatholakala ezinkontilekeni zokuqasha zesikhathi eside:
    • Ngaphezu kweminyaka emi-5 nangaphansi kweminyaka eyi-10: 15%
    • Ngaphezu kwe-10 nangaphansi kuka-20: 10%
    • Ngaphezu kweminyaka engama-20: 5%
• Izinkampani
  • Isamba semali engenayo yokuqasha etholwa ngenkampani intela ngendlela ehlukile kuye ngesimo sokuhlala kwentela senkampani.
    • Izinkampani Zokuhlala: Isamba semali engenayo yokuqasha intela ngamanani aphakathi kuka-16% no-20% ezweni lase-Portugal, naphakathi kuka-11.9% no-14.7% wezakhiwo eziseMadeira.
    • Izinkampani Ezingahlali: Isamba semali engenayo yokuqasha intela ngenani eliphansi lama-20%.

Izindleko ezifanele zingase zisetshenziselwe ukunciphisa imali engenayo ekhokhiswa intela okufanele ikhokhwe - inqobo nje uma iyingxenye yomsebenzi wokukhiqiza imali engenayo.

Amanani alandelayo asebenza kubathengi abangabodwana nabezinkampani (ngaphandle kwalapho kushiwo ngenye indlela) lapho kuthengwa kanye nobunikazi besakhiwo e-Portugal:

• Umsebenzi Wesitembu Ekuthengweni Kwesakhiwo
  • Umthelo wesitembu ukhokhiswa lapho kuthengwa indawo e-Portugal:
    • Linganisa: Izinga lentela yesitembu lingu-0.8% yenani eliphezulu phakathi kwenani lokuthenga kanye ne-VPT (Inani Lempahla Ekhokhiswa Imali). Njengoba i-VPT ivamise ukuba ngaphansi kunentengo yokuthenga, umsebenzi wesitembu uvame ukubalwa ngentengo yokuthenga.
    • Inkokhelo Nesikhathi Sokukhokha: Umthengi unesibopho sokukhokha intela yesitembu ngaphambi itayitela lokugcina lisayinwe. Ubufakazi benkokhelo kufanele bunikezwe i-notary.

• Intela Yokudluliselwa Kwezimpahla: Ngaphezu komsebenzi wesitembu, lapho indawo ishintsha ubunikazi e-Portugal, intela yokudlulisa ebizwa nge-IMT (I-Imposto Municipal sobre Transmissões Onerosas de Imóveis) kuyasebenza - okungukuthi:
  • Okhokhayo: Umthengi unesibopho sokukhokha i-IMT.
    • Nini Ukukhokha: Inkokhelo ifuneka ngaphambi itayitela lokugcina lokudayiswa kwesakhiwo liyasayinwa. Ubufakazi benkokhelo kufanele bunikezwe i-notary ngesikhathi sokushintshana kwempahla.
    • Isisekelo Sokubala: I-IMT ibalwa ngokuphezulu kwenani lokuthenga langempela noma inani elikhokhiswa intela yendawo (VPT).
    • Intela: Izinga le-IMT lincike kakhulu ezintweni ezimbili:
      • Ukusetshenziswa okuhlosiwe kwesakhiwo (isb., indawo yokuhlala eyisisekelo vs. Ikhaya lesibili).
      • Ukuthi ukuthenga okwendlu yokuqala noma elandelayo.
        • Izilinganiso zisuka ku-0% ziye ku-6.5% (ngaphambilini, izinga eliphezulu lalingu-8%).
    • Ukukhululwa Kwezinkampani Zezakhiwo: Izinkampani ibhizinisi lazo eliyinhloko elithenga nokudayisa izakhiwo azikhokhiswa i-IMT uma zingabonisa ukuthi zithengise ezinye izakhiwo phakathi neminyaka emibili edlule.

• Intela Yempahla Kamasipala Yonyaka (IMI): Izintela zezakhiwo zikamasipala ezimbili zonyaka zingasebenza - okungukuthi, i-IMI (Imposto Municipal sobre Imóveis) kanye ne-AIMI (Okungeziwe noma i-IMI):
  • I-IMI (Intela Yonyaka Kamasipala Yezakhiwo)
    • Okhokhayo: Umnikazi wendawo kusukela ngoDisemba 31 wonyaka odlule.
    • Isisekelo sokubala: Ngokusekelwe enanini lendawo elikhokhiswa intela (VPT).
    • Isilinganiso Sentela: Ububanzi busuka ku-0.3% ukuya ku-0.8% we-VPT. Izinga elithile lincike ekutheni indawo ihlukaniswa njengeyasemadolobheni noma yasemakhaya yiziphathimandla zentela zase-Portuguese. Lokhu kuhlukaniswa kusekelwe endaweni yendawo.
    • Ikesi elikhethekile: Abanikazi (abantu ngabanye noma izinkampani) ezitholakala endaweni yentela evinjelwe isiphathimandla sentela sase-Portuguese bangaphansi kwesilinganiso se-IMI esiphansi esingu-7.5%.
  • I-AIMI (Intela Yempahla Kamasipala Yonyaka Eyengeziwe)
    • Yini: Intela eyengeziwe yezakhiwo ezinenani eliphezulu elikhokhiswa intela (VPT).
    • Umbhalo: Isebenza engxenyeni ye- ukuqoqa I-VPT engaphezu kuka-€600,000 yazo zonke izindawo zokuhlala nezindawo zokwakha eziphethwe umkhokhi wentela oyedwa.
    • Inothi elibalulekile labashadile: Umkhawulo we-€600,000 uyasebenza umuntu ngamunye. Ngakho-ke, imibhangqwana enobunikazi obuhlangene banesibopho se-AIMI ezakhiweni ezingaphezu kwezigidi ezingu-€1.2 (okuphindwe kabili umkhawulo ngamunye).
    • Isebenza kanjani: I-AIMI ibalwa ngokusekelwe ku- Inani I-VPT ye konke izakhiwo eziphethwe umuntu ngamunye, hhayi nje indawo eyodwa. Uma i-VPT ehlanganisiwe idlula €600,000, inani eleqile lingaphansi kwe-AIMI.
    • Isilinganiso Sentela: Iyahluka phakathi kuka-0.4% no-1.5%, kuye ngokuthi umnikazi ukhokhiswa intela njengomuntu oyedwa, umbhangqwana, noma inkampani.
    • Ukukhululwa: Izakhiwo ezisetshenziselwa ukukhuthaza imisebenzi ethile, njengokuhlinzeka ngendawo yokuhlala yasendaweni, ethengekayo, azikho ku-AIMI.

Abantu ngamunye:

Intela yenzuzo enkulu isebenza ezinzuzweni ezenziwe ngokudayisa indawo e-Portugal, ngaphandle kwalapho indawo yathengwa ngaphambi kuka-1989. Imithelela yentela iyahluka kuye ngokuthi ungumhlali noma awuhlali, ukusetshenziswa kwendawo, kanye nendlela imali etholakala ngayo yokuthengisa.

• Ukubala Inzuzo Yemali: Izinzuzo ezinkulu zibalwa njengomehluko phakathi kwenani lokuthengisa nevelu yokutholwa. Inani lokutholwa lingalungiselelwa ukwehla kwamandla emali, izindleko zokutholwa ezibhalwe phansi, nanoma yikuphi ukuthuthukiswa kwekhephithali okwenziwe phakathi neminyaka engu-12 eyandulela ukuthengiswa.
  • Izakhamuzi Zentela
    • I-50% yenzuzo yemali iyakhokhiswa intela.
    • Isaphulelo sokwehla kwamandla emali singasebenza uma indawo ibigcinwe iminyaka emibili noma ngaphezulu.
    • Inzuzo ekhokhiswa intela yengezwa kwelinye iholo lakho lonyaka futhi intela kuyo amanani aphansi kusuka ku-14.5% kuya ku-48%.
    • Ukukhululwa Okubalulekile Kwendawo yokuhlala: Izinzuzo ngokuthengiswa kwendawo yakho yokuhlala eyinhloko azikhululwa uma yonke inzuzo (isamba sanoma iyiphi imali ebolekiwe) iphinde itshalwe kwenye indawo yokuhlala eyinhloko e-Portugal noma e-EU/EEA. Lokhu kutshalwa kabusha kufanele kwenzeke ngaphambi kokuthengisa (ngaphakathi kwewindi lezinyanga ezingama-24) noma phakathi nezinyanga ezingama-36 ngemuva kokuthengisa. Kufanele futhi uhlale endaweni entsha phakathi nezinyanga eziyisi-6 zokuthenga.
  • Izakhamuzi ezingakhokhi intela
    • Kusukela ngomhlaka-1 Januwari 2023, u-50% wenzuzo enkulu uyakhokhiswa intela.
    • Izinga lentela elisebenzayo lincike emalini engenayo yomhlaba wonke yomuntu ongeyena umhlali futhi lingaphansi kwezilinganiso eziqhubekayo, ezifika ku-48%.

Izinkampani:

Izinga lentela lenzuzo enkulu ezinkampanini ezingezona izakhamuzi lingaba ngu-14.7% noma u-20%, kuye ngendawo yendawo. Ukuze uthole imininingwane eyengeziwe ngamanani entela ezinkampani ezithile, sicela ubheke lapha.

Nakuba intela yefa ingasebenzi e-Portugal, umsebenzi wesitembu uyasebenza efeni elihambisana nezinye izintela (sezishiwo ngenhla).

Ngezinjongo zomsebenzi wesitembu, ifa noma izipho zingawela kwesinye sezigaba ezimbili - lezo ezikhululiwe, kanye nalezo ezikhokhiswa intela ngenani eliphansi lika-10%. Amafa ezihlobo eziseduze, njengabazali, izingane kanye nabashade nabo, bakhululiwe emsebenzini wezitembu. Wonke amanye amafa nezipho zikhokhiswa intela ngenani lentela yesitembu esiyisicaba engu-10%.

Umsebenzi wesitembu uyakhokhwa endaweni efanele, ngisho noma umamukeli engahlali e-Portugal.

Ukuze uthole ukwaziswa okwengeziwe ngefa noma izipho, bheka lapha.

I-Portugal inikeza ikhredithi yentela ekuthengisweni kwezakhiwo kubantu okungezona izakhamuzi. Uma kukhona I-Double Taxation Agreement (DTA) phakathi kwe-Portugal nezwe umuntu ahlala kulo intela, lesi sikweletu singanciphisa kakhulu noma siqede intela ephindwe kabili. Empeleni, i-DTA iqinisekisa ukuthi noma iyiphi intela ekhokhwa e-Portugal ifakwa kunoma iyiphi intela efuneka ezweni lakubo, okumvimbela ukuba akhokhiswe intela kabili emalini engenayo efanayo. Umehluko kuphela, uma ukhona, phakathi kwamanani amabili entela akhokhwa endaweni ethile ngezinga eliphezulu lentela.

Funda lapha ukuze uthole olunye ulwazi.

Nakuba imithelela yentela yesiPutukezi ibalulekile, akuzona kuphela izinto okufanele zicatshangelwe. Kubalulekile ukuhlola imininingwane ye-DTA efanele futhi uqonde imithetho nemithetho yentela yendawo ezweni lomuntu ngamunye ahlala kulo intela. Ngaphezu kwalokho, kuye ngokuthi isakhiwo sisetshenziswa kanjani (isb, imali yokuqasha), amalayisensi athile angase adingeke.

Isibonelo Sezakhamizi zase-UK:

Isakhamuzi sase-UK esithengisa indawo e-Portugal kungenzeka sibe nesibopho sentela yenzuzo yemali e-UK. Kodwa-ke, i-DTA phakathi kwe-UK ne-Portugal ivamise ukuvumela ikhredithi ekhokhiswa intela yase-UK nganoma iyiphi intela yenzuzo ekhokhwa e-Portugal. Le ndlela ivimbela ukukhokhiswa intela ephindwe kabili yemali etholwayo.

Umbuzo ojwayelekile kubatshalizimali uwukuthi: iyiphi indlela ekhokha kakhulu intela yokubamba impahla ePortugal? Impendulo incike kakhulu ezimweni zomuntu ngamunye, ezinhlosweni zokutshala izimali, kanye nokusetshenziswa okuhlosiwe kwendawo.

• Ubunikazi Bomuntu Siqu (kubahlali bentela abangamaPutukezi): Kuzakhamuzi ezithenga indawo yokuhlala eyinhloko, ukubamba indawo ngegama lazo ngokuvamile kungaba inzuzo enkulu, ikakhulukazi mayelana nentela yenzuzo yemali (sicela ubhekisele ekukhululweni okuyinhloko kwendawo yokuhlala ngaphansi kwesigaba Sezintela Zezakhiwo Ekuthengisweni Kwesakhiwo ngenhla).
• Izakhiwo zebhizinisi: Nakuba isakhiwo sebhizinisi singase sibonakale sikhanga, siza nezindleko zokuphatha ezikhuphukile kanye nezidingo zokuthobela umthetho. Ukusungula nokugcina izinto ngaphakathi kwenkampani kubalulekile. Nokho, ubunikazi benkampani bunganikeza izinzuzo ezifana nesikweletu esilinganiselwe nokuvikelwa kwempahla okuthuthukisiwe, okungaba wusizo olukhulu, ikakhulukazi kubantu abathile ezindaweni ezithile abanezingozi eziphakeme zezimali noma ezinye. I-Portugal inezivumelwano zokuvikela impahla namazwe amaningana.

Ukhiye Osemqoka: Ayikho impendulo elingana nosayizi owodwa. Isakhiwo esihle sincike ekuhlolweni ngokucophelela kwezidingo nezimo zomuntu ngamunye.